This study highlights the main concerns regarding firms' carbon accounting and
decarbonization practices. Under institutional, legitimacy and stakeholder theories, this …

Purpose The aim of this study is to review the literature on how intellectual capital (IC)
contributes to the decarbonization efforts of firms. It explores how carbon accounting can …

This research aims to systematically review the forced distribution system (FDS) literature to
provide an in-depth analysis of existing research and formulate future research directions …

Purpose Although intellectual capital (IC) and human dynamic capabilities (HDCs) play a
significant role in decarbonization processes, their measurement and reporting is under …

Purpose This study aims to examine the over 60-year evolution of behavioral accounting
research (BAR), with the main aim of critically and accurately tracing its past, present and …

We provide a comprehensive review and synthesis of behavioral accounting research on
social bonds and social ties. Social bonds represent a person's subjective sense of …

This article synthesizes research on auditors''bright'and 'dark'personality traits. Our
systematic literature review identified 34 studies that met our inclusion criteria. These studies …

Every audit engagement once started with an audit client selecting an auditor. Despite the
auditor selection process being a crucial mechanism for ensuring auditor independence and …

Cuvintele cheie utilizate în cadrul lucrării sunt următoarele: auditor, auditor financiar, auditor
statutar, audit automatizat, audit continuu, abilități de comunicare, calitate în audit …